Source: Man Utd aim to improve finances in Jan.

Manchester United‘s aim in the January transfer window is to ease their financial situation rather than strengthen the squad ahead of the second of the season, a source has told ESPN.

United are concerned about breaching financial rules and want to put themselves in a strong position ahead of the summer window, the first one which will be officially overseen by new minority shareholder Sir Jim Ratcliffe and his INEOS team.

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The club have not ruled out making signings this month but the priority is to improve their position with regards to financial rules set by UEFA and the Premier League.

United have already allowed Donny van de Beek and Jadon Sancho to leave on loan while youngsters Hannibal and Álvaro Fernández have also moved on.

Sergio Reguilón‘s loan spell has also been cut short.

A source has told ESPN that the financial position is still “tight” but the outgoings negotiated this month have helped the situation.

There remains loan interest in both Facundo Pellistri and Amad but a source has told ESPN that it’s unlikely both will be allowed to leave.

On Wednesday, United announced first quarter revenues of £157m, up 9.3%. It was a record for the club, eclipsing the £143m set in 2017.

United also announced further details about Ratcliffe’s proposed stake in the club.

The British billionaire will have a 27.7% shareholding and have 28.7% of the company’s voting rights.

Ratcliffe’s deal was officially announced on Christmas Eve and is set to be ratified next month.

Ratcliffe and INEOS director of sport Sir Dave Brailsford have held a series of meetings at Old Trafford and Carrington and, according to a source, are taking time to “understand the performance challenge” at the club.

Ratcliffe was in the stands for the first time for the 2-2 draw with Tottenham on Sunday.